Rinn v. Bedford

This action was commenced in the district court under our Uniform Declaratory Judgments Act for the purpose of obtaining a judgment declaring unconstitutional the Public Revenue Service Tax Act of 1937. A general demurrer interposed by the defendant state treasurer to the complaint of the plaintiff Rinn was sustained and the case dismissed. Plaintiff asks for a reversal.

As in other matters, declaratory judgments may be rendered in cases seeking to invalidate statutes on constitutional grounds. However, in a long line of such cases decided before the General Assembly authorized declaratory…